HOA fees on primary residence and fence replacement

Unless this is a rental property, HOA fees are not deductible. 

You might be able to claim the repair of the fence if it was damaged during a Federally Declared Disaster. 

HERE is the list 

HOA fees are not deductible. Only property taxes and interest on the mortgage of your primary home. Keep a record of all improvement to you home. If you ever sell, those expenses can deduct from what you pay on capital gains. If this is a rental, it should be a deductible expense in the rental section.

Thanks for the answer. I used the list you linked and Hurricane Beryl hit my area and took my fence down. I'll revisit the TTax deduction section to see if it helps. I do use the Standard Deduction since my mortgage is paid off and I don't deduct interest, so if the loss of the fence can't be itemized, I may be out of luck.

Thanks again. 

For tax year 2024, you don't need to itemize to take a deduction for casualties occurring in a federally declared disaster, however the cost is reduced by 500. 

There is no 10% of AGI reduction.  This was an update in December 2024.

According to the IRS:

"Personal casualty and theft losses attributable to a qualified disaster loss are not subject to the 10% of the AGI reduction and the $100 reduction is increased to $500. "

For the deduction for the fence replacement, what form does it go on? I'm scanning over the 2024 deductions and credits section of TTax , but do not see it yet.  Nevermind, I found it under causality and theft. Some of the terms are confusing. The FMV before loss?  So the fence replacement cost me $4300 and I think I put that value in and put FMV after loss as 0.00. Does this sound reasonable?

Casualties, thefts and disasters go on Form 4684.

The casualty loss is generally the lesser of:
     - The decrease in FMV of the property due to the casualty.
     - Your adjusted basis in the property.

Some things to help with the form. 

• Basis workbook - Publication 584, Casualty, Disaster, and Theft Loss Workbook
• FEMA website to search for specific disaster for the code to file the forms.
• Information -  Publication 547 (2024), Casualties, Disasters, and Thefts
• Reference -  another post where I showed how to enter Form 4684 Hurricane Milton 
• Form - About Form 4684, Casualties and Thefts

You can use the year of the disaster or the year before. Choose which year gives you the better refund.